1. dealing in franchised or monopolized commodities or other commodities with restricted operation as stipulated by laws and administrative regulations without permission. 2. Import and export licenses, import and export certificates of origin, business licenses or approval documents stipulated by other laws and administrative regulations; 3. Illegally engaging in securities, futures and insurance business, or illegally engaging in fund settlement business without the approval of the relevant competent departments of the state; 4. Engaging in other illegal business activities, disrupting market order and serious acts. According to the provisions of Article 155 of the Criminal Law of People's Republic of China (PRC), the following acts are punished as smuggling and punished according to the relevant provisions of this section: (1) illegally purchasing goods prohibited by the state directly from smugglers, or illegally purchasing other smuggled goods and articles directly from smugglers in a relatively large amount; (2) Transporting, purchasing or selling articles whose import and export are prohibited by the state in inland seas, territorial seas, rivers and lakes, or transporting, purchasing or selling a large number of goods and articles whose import and export are restricted by the state without legal certificates. The law is based on Article 153 of the Criminal Law: whoever smuggles goods and articles other than those stipulated in Articles 151, 152 and 347 of this Law shall be punished according to the following provisions according to the seriousness of the case: (1) whoever smuggles goods and articles and evades the tax payable of more than 500,000 yuan shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the tax payable or confiscated property; If the circumstances are especially serious, it shall be punished in accordance with the provisions of the fourth paragraph of Article 151 of this Law. (2) Whoever smuggles goods and articles and evades the tax payable of not less than 150,000 yuan but not more than 500,000 yuan shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and shall also be fined not less than one time but not more than five times the tax payable; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the tax payable or his property shall be confiscated. (3) Whoever smuggles goods and articles and evades the tax payable of not less than 50,000 yuan but not more than 150,000 yuan shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the tax payable. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than ten years. Those who smuggle many times without treatment shall be punished according to the accumulated tax payable on smuggled goods and articles.